Gift Aid small donations scheme

Deadline: 
Fri, 25/05/2012
Key issues: 
  • HMRC are consulting on plans for a small donations scheme which is due to be introduced in April 2013.The idea is to reduce administrative burdens on charities and Community Amateur Sports Clubs (CASCs) who wish to raise Gift Aid from small donations, for example bucket collections.
  • Under the proposals charities and CASCs will no longer be required to submit Gift Aid declarations for donations under £20 (up to a value of £5,000 in total) provided the qualifying conditions are met.
  • These include a requirement to have successfully been claiming Gift Aid for at least three years and having a good tax compliance record, as well as the the ability to 'match' any claims under the scheme with an equivalent claim under Gift Aid, in respect of other donation income received in the year.
Relevant for: 

Charities and Community Amateur Sports Clubs (CASCs)

Impact: 
Medium
How to reply: 

There are 13 questions. Questions 1, 7, 8 and 9 are particularly pertinent.

Responses should be sent to charitypolicy.taxteam@hmrc.gsi.gov.uk

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